SSRN Author: Martin FochmannMartin Fochmann SSRN Contenthttps://www.ssrn.com/author=1377500
https://www.ssrn.com/rss/en-usSun, 29 Sep 2019 01:10:24 GMTeditor@ssrn.com (Editor)Sun, 29 Sep 2019 01:10:24 GMTwebmaster@ssrn.com (WebMaster)SSRN RSS Generator 1.0REVISION: When Happy People Make Society Unhappy: Incidental Emotions Affect Compliance BehaviorEmotions have a strong impact on our everyday lives in general and judgment and decision making in particular. Our paper presents the first study to show that incidental emotions, i.e., emotions not related to the actual choice problem, influence individuals’ tax compliance behavior. A survey of 22,220 German taxpayers and a controlled laboratory experiment involving 297 participants provide evidence that positive incidental emotions lead to a lower willingness to comply than aversive incidental emotions. The participants in our survey show lower tax compliance attitudes on days associated with a positive mood. These findings are supported by the results of a controlled experiment in which incidental emotions are induced by standardized pictures. https://www.ssrn.com/abstract=3259071
https://www.ssrn.com/1828516.htmlSat, 28 Sep 2019 02:07:01 GMTNew: Dishonesty and Risk-Taking: Compliance Decisions of Individuals and GroupsUnethical behavior in organizations is usually associated with the risk of negative consequences for the organization and for the involved managers if being detected. The existing experimental literature in economics has so far mainly focused on the analysis of unethical behavior in environments that involve no fines or similar monetary consequences. In the current paper, we use a tax compliance framework to study (un-)ethical behavior of individuals and small groups. Our results show that groups are clearly less compliant than individuals. The risk of being detected is the most important aspect in the group communication process when deciding on compliance. https://www.ssrn.com/abstract=3436157
https://www.ssrn.com/1815682.htmlThu, 15 Aug 2019 13:23:42 GMTREVISION: When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance BehaviorEmotions have a strong impact on our everyday life in general and on judgment and decision making in particular. Our paper is the first study to show that incidental emotions, i.e., emotions not related to the actual choice problem, influence tax compliance behavior of individuals. A survey with 22,220 German taxpayers and a controlled laboratory experiment with 297 participants provide evidence that positive incidental emotions lead to a lower willingness to comply compared with aversive incidental emotions. Participants in our survey show lower tax compliance attitudes on days associated with positive mood. These findings are supported by the results of a controlled experiment in which incidental emotions are induced with standardized pictures. https://www.ssrn.com/abstract=3259071
https://www.ssrn.com/1810404.htmlSun, 28 Jul 2019 09:33:22 GMTNew: Managing Wages: Fairness Norms of Low- and High-Performing Team MembersServices are often provided by groups. The question of remuneration arises both at the group level and for each individual group member. We examine the question of how relative pay should be designed within the group if all group members are to regard the payment scheme as fair. We use a three-step laboratory experiment to compare which fairness norms are chosen by high-performing and low-performing group members. It turns out that both types of group members prefer the performance pay principle. Support for equal pay is negligible. However, the low performers use their bargaining power to improve their position, but without deviating from the performance principle substantially. A random influence on the performance of the players does not change the results. https://www.ssrn.com/abstract=3410205
https://www.ssrn.com/1802168.htmlThu, 27 Jun 2019 18:41:58 GMTREVISION: When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance BehaviorEmotions have a strong impact on our everyday life, including our mental health, sleep pattern, overall well-being, and judgment and decision making. Our paper is the first study to show that incidental emotions, i.e., emotions not related to the actual choice problem, influence the compliance behavior of individuals. In particular, we provide evidence that individuals have a lower willingness to comply with social norms after being primed with positive incidental emotions compared with aversive emotions. This result is replicated in a second study. As an extension to our first study, we add a neutral condition as a control. Willingness to comply in this condition ranges between the other two conditions. Importantly, this finding indicates that the valence of an emotion but not its arousal drives the influence on compliance behavior. Furthermore, we show that priming with incidental emotions is only effective if individuals are – at least to some extent – emotionally sensitive. https://www.ssrn.com/abstract=3259071
https://www.ssrn.com/1767870.htmlSun, 03 Mar 2019 11:33:30 GMTREVISION: When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance BehaviorEmotions have a strong impact on our everyday life, including our mental health, sleep pattern, overall well-being, and judgment and decision making. Our paper is the first study to show that incidental emotions, i.e., emotions not related to the actual choice problem, influence the compliance behavior of individuals. In particular, we provide evidence that individuals have a lower willingness to comply with social norms after being primed with positive incidental emotions compared with aversive emotions. This result is replicated in a second study. As an extension to our first study, we add a neutral condition as a control. Willingness to comply in this condition ranges between the other two conditions. Importantly, this finding indicates that the valence of an emotion but not its arousal drives the influence on compliance behavior. Furthermore, we show that priming with incidental emotions is only effective if individuals are – at least to some extent – emotionally sensitive. https://www.ssrn.com/abstract=3259071
https://www.ssrn.com/1754644.htmlFri, 11 Jan 2019 13:10:29 GMTREVISION: When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance BehaviorEmotions have a strong impact on our everyday life, including our mental health, sleep pattern, overall well-being, and judgment and decision making. The present paper is the first study to show that incidental emotions, i.e., emotions not related to the actual choice problem, influence the compliance behavior of individuals. In particular, we provide evidence that individuals have a lower willingness to comply with social norms after being primed with positive incidental emotions compared with aversive emotions. Furthermore, we observe that the effect of incidental emotions is strongest for individuals with strong aversive reactions to intended social norm violations. This result suggests that incidental emotions interact with integral emotions, i.e., emotions related to the actual choice problem. https://www.ssrn.com/abstract=3259071
https://www.ssrn.com/1749156.htmlThu, 20 Dec 2018 13:54:55 GMTREVISION: When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance BehaviorEmotions have a strong impact on our everyday life, including our mental health, sleep pattern, overall well-being, and judgment and decision making. The present paper is the first study to show that incidental emotions, i.e., emotions not related to the actual choice problem, influence the compliance behavior of individuals. In particular, we provide evidence that individuals have a lower willingness to comply with social norms after being primed with positive incidental emotions compared with aversive emotions. Furthermore, we observe that the effect of incidental emotions is strongest for individuals with strong aversive reactions to intended social norm violations. This result suggests that incidental emotions interact with integral emotions, i.e., emotions related to the actual choice problem. https://www.ssrn.com/abstract=3259071
https://www.ssrn.com/1735975.htmlSat, 03 Nov 2018 19:53:14 GMT